El uso de las plataformas tecnológicas como instrumento de control tributario
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The work El uso de las plataformas tecnológicas como instrumento de control tributario represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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El uso de las plataformas tecnológicas como instrumento de control tributario
Resource Information
The work El uso de las plataformas tecnológicas como instrumento de control tributario represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- El uso de las plataformas tecnológicas como instrumento de control tributario
- Language
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- spa
- eng
- Summary
- Technological platforms for the exchange of goods and services, specially, touristic ones, but also other platform linked to the provision of public transport services and food and drink takeaway activities, have been transformed in one of the most successful technological tools in order to implement the so-called "digital economy" and so the provison of touristic services. Fiscal authorities have not been neutral regarding such developments and they have also implemented tools and kits to obtain tax information data from such instruments and also to use them as fiscal control means. The following article lays out some ideas and international proposals to applying such platforms as fiscal control tools
- Citation source
- In: Revista de fiscalidad internacional y negocios transnacionales. - Madrid. - (2021), no. 16 ; p.31-50
- Geographic coverage
- International
- Language note
- Spanish
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